Annapolis dentist sentenced for not paying employment taxes

Andrea F. Siegel, The Baltimore Sun

An Annapolis dentist was sentenced Wednesday to two years in federal prison for not paying withholding taxes for his dental and orthodontic practice, according to the U.S. Attorney's Office in Baltimore.

U.S. District Judge William M. Nickerson also sentenced Jay Wayne Hustead, 65, to pay restitution of nearly $66,000, perform 200 hours of community service, and serve three years on supervised release, the federal prosecutors' office said. He must also sign an agreement to the pay additional money owed to the IRS.

Hustead, and his wife, Susan Hustead, 57, operated Hustead Dental and Orthodontics, employing dentists, technicians and others, and the couple admitted to their roles in not filing withholding taxes and other tax documents for the dental office, prosecutors said.

From 2001 to 2006, Hustead Dental paid $25,000 in employment taxes and owed an additional $1.9 million, according to the U.S Attorney's Office.

Some of the money went toward the couple's country club and business, though some was in personal and corporate accounts, prosecutors said. Susan Hustead is scheduled to be sentenced Monday.